Draft legislation designed to preserve the effect of ESC A4 and ESC A10
Transparency will make it ‘harder for companies to do the wrong thing’
Reinvestment of efficiency savings is achieving ‘significant successes’
The 31 January deadline dominates the workload for private client advisers but, as David Barton explains, the Autumn Statement and draft 2013 Finance Bill has brought pension planning and the restructuring of property ownership to the fore.
Helen Lethaby reviews recent developments affecting the City.
Paul Howard answers a query on tax on the sale of a private residence
CIOT Council Award winner urges government departments to prioritise needs of the vulnerable and disadvantaged
‘Do it today and take a load off your mind’, says HMRC
UK’s G8 presidency will focus on ‘strengthening international tax standards’
Decision whether to opt out may be difficult for those who have a fluctuating income or do not know which partner has the higher income, says CIOT